VA88.0.123 – Premier Molasses Company Limited

• Appeal Number: VA88.0.123
• Year: 1989
• Date: 13 March 1989
• Court: Valuation Tribunal
• Appellant: Premier Molasses Company Limited
• Respondent: Commissioner of Valuation

Appeal No. VA88/0/123

AN BINSE LUACHÁLA

VALUATION TRIBUNAL

AN tACHT LUACHÁLA, 1988

VALUATION ACT, 1988

Premier Molasses Company Limited APPELLANT

and

Commissioner of Valuation RESPONDENT

RE: Tanks at Lot No. 16, Foynes Co. Limerick

B E F O R E

Hugh J O'Flaherty S.C. Chairman

Mary Devins Solicitor

Paul Butler Barrister

JUDGMENT OF THE VALUATION TRIBUNAL

ISSUED ON THE 13TH DAY OF MARCH, 1989

By notice of appeal dated 10th day of August 1988, the appellants appealed, insofar as is now

material to the matters in issue, against the Commissioner assigning a rateable valuation to what

are alleged to be non-rateable plant and machinery. Quantum is not in issue.

In the course of his written submission dated 24th January, 1989, Mr Desmond M Killen

F.R.I.C.S., A.R.V.A., who is a Fellow of the Society of Chartered Surveyors in Ireland and a

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Director of Donal O'Buachalla & Co. Ltd., set out that the appellant company has an industrial

undertaking situated at the Port of Foynes, some 21 miles from Limerick.

The undertaking is subject to the provisions of the Factories Act 1955, and is inspected annually

by personnel from the Inspectorate of the Department of Labour.

The purpose of the Company is to import, process, standardise, blend and distribute molasses.

The matter at issue is confined to the rateability of certain installations, namely, molasses tanks.

Mr Killen set out the valuation history of the premises and referance was made to the order of

Judge Desmond on 20th December, 1984.

Prior to the hearing there was made available to the Tribunal a precis of the evidence that would

be submitted by Mr Eamonn Collins, B.E., M.Sc., M.I.E.I., C.Eng., M.I.C.E. together with a plan

of the installations in question and an album of photographs. By consent of the parties these

were submitted at the hearing and are attached as Appendix A to this judgment.

Mr Val Foley, B.Agr.Sc., also submitted a precis of evidence in advance of the hearing and he

also gave oral evidence at the hearing.

In his written submission dated the 9th November, 1988, Mr P Murray who is a district valuer

with 27 years experience in the Valuation Office gave a description of the hereditaments in

question and the valuation history of the place.

The oral hearing

The oral hearing took place on the 30th January, 1989.